Chapter 18: Corporate gains and other tax plannings

Question 1

Matching rules

Answer 1

Same day
Prior 9 days
Share pool

(individuals)
Same day
next 30 days
Share pool

Question 2

Indexation date ended

Answer 2

Dec 2017

Question 3

Bonus issue/rights issue

which is an indexation event

Answer 3

Rights issue

Question 4

Reliefs available for companies - Rollover relief

Answer 4

Goodwill is not a qualifying asset
The gain deferred is the indexed gain
Claim must be made within 4 years of the later of the end of the accounting period in which the asset is:
Sold or
Replaced